THE EFFECT OF GENDER DIVERSITY ON BOARD OF COMMISSIONERS AND DIRECTORS TO FIRM PERFORMANCE: THE MODERATING ROLE OF ESG PERFORMANCE IN INDONESIAN LISTED COMPANIES FROM 2021-2023

Ghea Laili Putri, Garien (2026) THE EFFECT OF GENDER DIVERSITY ON BOARD OF COMMISSIONERS AND DIRECTORS TO FIRM PERFORMANCE: THE MODERATING ROLE OF ESG PERFORMANCE IN INDONESIAN LISTED COMPANIES FROM 2021-2023. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstract

This research analyzes the effect of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia’s two-tier corporate governance system. This research uses a quantitative approach using secondary data collected from the Refinitiv Eikon database and annual reports of companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Purposive sampling is applied to choose the research sample, resulting in a panel of 80 companies. The data are analyzed using descriptive statistical analysis, classical assumption tests, and panel data regression with a fixed-effects model. The findings show that gender diversity on both the Board of Commissioners and the Board of Directors does not have a significant effect on firm performance. Furthermore, ESG performance does not moderate the relationship between board gender diversity and firm performance, as both interaction terms are statistically insignificant. These results indicate that in the Indonesian context, the expected governance and strategic benefits of gender-diverse boards are not yet realized, likely due to tokenistic appointments, early-stage ESG adoption focused on compliance, and a weak institutional environment. Keywords: Board Gender Diversity; ESG Performance; Firm Performance; Corporate Governance

Item Type: Other
Subjects: ?? 330 ??
Divisions: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 2602047941 Digilib
Date Deposited: 20 Feb 2026 02:23
Last Modified: 20 Feb 2026 02:23
URI: http://digilib.unila.ac.id/id/eprint/96607

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